2023-08-31-accounts

FREED

(A Charity: Charity Number 1090776)

Accounts

For the year ended 31 August 2023

FREED Charity Information

Trustees

S Linacre Chairman W Ingleton Vice Chairman K Round R K Ryder Treasurer L Stocken B Youens

Corespondence Address

FREED Beeches 39 Park Street Worksop Nottinghamshire S80 1HW

Charity No.

Accountants

1090776

JBD Slaney Accountants & Business Advisors Portland House 3 Queen Street Worksop $80 2AW

FREED Report and accounts

Contents

Page Trustees’ Annual Report 1 to4 Independent Examiners Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the financial statements 8 to 13

FREED

Registered charity number: 1090776 Trustees’ Report

Principle Office

FREED Beeches, 39, Park Street, Worksop, Notts. S80 1HW

Governing Document

The Charity is governed under the rules of its constitution adopted 6th November 2001, amended 22nd June 2018

Objects of the Charity

The principal objects of the Charity are the relief of those suffering from eating disorders in the County of Nottinghamshire and surrounding areas; the preservation and protection of the physical and mental health of the families of sufferers of eating disorders and the education of the public and professionals about eating disorders.

Trustees S Linacre Chairman W Ingleton Vice Chairman K Round R K Ryder Treasurer L Stocken (resigned May 2023) B Youens

Independent Examiner

Anne Webb FMAAT, 85 Devonshire Street, Worksop

Solicitors

Jones & Co. Solicitors, Cannon Square, Retford. Notts

Structure, Governance and Management

Each year four trustees drop from the management committee and nomination forms are made available before the AGM for election of new trustees. At the AGM a vote is taken to appoint new/re-elected trustees. The executives retire at the third AGM following their election. New Trustees are given a handout relating to the responsibilities of a trustee and also the Charities Commission Website for further information. www.charity-commission.gov.uk

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FREED Registered charity number: 1090776 Trustees’ Report

Review of activities and acheivements during the year

FREED Services

FREED Beeches Eating Disorders Service has provided self-help, psychotherapy, CBT, dietetic advice, health and wellbeing, library facility, a schools programme, and talks for professionals.

The Schools' programme

Sami continues to dedicate time to reseaching, preparing information and writing the online resouces we now have available for students, teachers and parents online. FREED has always believed in education, prevention and early intervention. The feedback from schools has always been very good and continues to be.

Partnership work

FREED continues to work closely with other eating disorder services (eg, Nottingham Adult Eating Disorders Service and Derbyshire Eating Disorders Service, along with other community based services). FREED also continues working closely with Child and Adolescent Mental Health Services for Nottinghamshire County and Derbyshire.

Caroline Bell FREED’s Clinical General Manager and Joanne Ormiston FREED's Administration Manager & Funding Officer continue to meet with CAMHS and Adult services on a regular basis.

Steering and Planning Groups

Joanne currently sits on a number of steering and planning groups for the continued improvement of Eating Disorder provisions nationally. These include but not limited to the steering group and planning group for ARFID provisions in Derbyshire and the All Age Steering Group for Nottingham.

Joanne also attends monthly meetings with the Bassetlaw MH Alliance, Bassetlaw CYP MH Alliance, AED COP, CYP ED Pathway Group (Derbyshire) and the National All Age - ARFID Group.

IT development

We have continued to use the PCMIS database system which is working well.

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FREED Registered charity number: 1090776 Trustees‘ Report

Training Personal development

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |FREED|continues|fo|encourage|continuing|professional|development|(CPD).|During|the|period|of| |September|2022|to August 2023|the|following|training|was|attended:-| |Caroline|- CBT-E|Training| |Caroline|-|FREED|Model|Training| |Caroline|- PCMIS|monitoring|and|outcomes| |Caroline|- ARFID| |Joanne|-|PCMIS|monitoring|and|outcomes| |Louise|-|FREED|Model|Training| |Louise|-|PCMIS|monitoring|and|outcomes| |Louise|-|ARFID| |Louise|-|BDA ARFID| |Louise|-|Webinar|ED|and|nutritional|recommendations| |Louise|- Webinar|nutritional|interventions|for REDS|in|disordered|eating|and|ED| |Louise|-|National|All Age|ARFID webinar| |Louise|- Webinar|nervous|system|informed|dietetics| |Louise|- CBT-E|for|underweight|clients| |Louise|-|Webinar|-|the|role|of a|dietician|in|CBT| |Louise|- Webinar|Disordered|eating.|ED's|and|health|supplements|-|the|evidence| |Louise|- Accommodating|&|enabling|ED|behaviors| |Louise|- Webinar|incorporating|the|FREED|model|into|dietetic|practice| |Louise|-|Dietetic|gastroenterology symposium| |Louise|- SSCM|for anorexia| |Louise|- Severe|presentations| |Louise|- ARFID,|Early|intervention|training| |Louise|-|Nutritional|considerations|and|interventions|in|ARFID| |Louise|-|Mental|health|awareness|

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Keeping ahead of the game

FREED has always believed in the importance of keeping up to date with treatment methods. Our continued attendance at conferences enables staff and Trustees to listen to research ideas and outcomes. By attending workshops in different approaches allows us to network and discuss eating disorders with other professionals.

Carer support

FREED's inclusion to offer carer support at the assessment, continues. We continue to look at alternative ways to incorporate carer support within FREED. One of FREED's priorities moving into the next period is re-developing the support offered to those people supporting those with eating disorders.

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FREED Registered charity number: 1090776 Trustees' Report

Research

Jamie Delgadillo an eminent academic continues to assist Caroline Bell with producing possible research opportunities from FREEDs data through evaluation and analysis. They continue to look for themes and research questions to collaborate an academic paper. We have continued interest to be involved with the research at FREED. FREED is continuing to look at potential research opportunities for the presentation of ARFID.

FREED Trustees believe that research is essential for progress in the treatment of eating disorders.

Funding

FREED's funding for Bassetlaw now comes via Nottinghamshire ICB until March 2024. The contracts runs on a 12 month basis with a 1 month notice period. Derbyshire funding unfortunately discontinued from April 2023. But due to a 2 year funding contract with the National Lottery which began in April 2023 we have been able to continue to see Derbyshire clients and also reopen referrals for Nottinghamshire clients. This fundina has also aiven the opportunity to see clients from a wider aeoaraphical area.

The economic climate has meant that charities are finding it more difficult to get funding. We continue to have regular service reviews with the ICB commissioning managers. Joanne Ormiston continues to dedicate time to funding and grants to secure funding outside of the NHS. Joanne targets funding that is unrestricted so any monies received can cover the service as a whole

Funding secured

Bassetlaw via Nottinghamshire ICB

National lottery

Reserve Policy

A minimum of 3 months and a maximum of 1 year's running costs. Ideally 10 to 12 months. Whilst previously most of the funding for the service has come from the NHS, since April 2023 this hasn't been the case. Whilst having NHS funding as the majority funders was always the plan, it means FREED would be in a vulnerable position should ICB/ICS policies change. The 10 to 12 months reserves would allow 6-7 months to either obtain new funding and/or for service users to work towards closure with their therapists, redundancy payments for staff and rent to honour our lease agreement. The present reserves level stands at approx 6 months.

Review of Major Risks

The Trustees and management are aware that the health service is constantly undergoing change. It is therefore extremely important to maintain our high standard and reputation to ensure their support. FREED Trustees and Joanne will continue to explore every avenue regarding funding in addition to the NHS, as we have always believed that it is important to maintain our autonomy.

As responsible employers it is important to have reasonable reserves, when applying for funding this can sometimes be unhelpful.

FREED would like to thank, service users, carers, staff, trustees for their continued hard work.

| declare in my capacity of charity Trustee, that the Trustees have approved the report above and have authorised me to sign it on i behalf. Signed /l, a R K Ryder (Treasurer) Date 27/06/2024

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Independent Examiner's report to the Trustees of FREED

| report to the trustees on my examination of the accounts of Freed (the Trust) for the year ended 31st August 2022, which are set out on pages 1 to 12.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act")

| report in respect of my examination of the Trutees' accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material repect:

(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

(2) the accounts do not accord with those records; or

(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the accounts give a "true and fair view" which is not a matter considered as part of an independent examination.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Anne' iS FMAAT
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85 Devonshire Street Worksop Notts $80 1NA

27/06/2024

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FREED

FREED
Statement of Financial Activities
forthe yearended 31 August2023
	NOTES	Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2023	2023	2023	2022
		£	£	£	ms
Incoming Resources	2
Incoming resources from generated funds
Voluntary Income	2(a)	60	-	60	878
Income from activities
in furtherance of charitable objects	2 (b)	196,561		196,561	127,917
Incomefrom activities forgeneratingfunds		0		0	0
Investment Income		3,844		3,844	26
Total incoming resources		200,465	-	200,465	128,821
Resources Expended	4
Costofgenerating funds	4 (b)	0		0	0
Charitable activities for charitable objectives	4 (b)	219,680	-	219,680	206,936
Governance costs	4 (b)	3,600		3,600	3,600
Total resources expended		223,280	-	223.280	210,536
Netincoming resources		(22,815)		(22,815)	(81,715)
		(22,815)	-	(22,815)	(81,715)
Reconciliation offunds
Total Funds broughtforward		206,449	-	206,449	288,164
Totalfundscarriedforward		183,634	-	183,634	206,449

the notes on pages 9 to 13 form an integral part of these financial statements.

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FREED Balance Sheet as at 31 August 2023

FREED Balance Sheet as at 31 August 20232023
						Total	Total
		Unrestricted	Restricted
	Notes	funds	funds			2023	2022
		£					£
Fixed assets
Tangible assets	8	397			-	397	665
Current assets
Debtors	9	3,438				3,438	-
Cash at bankand in hand		201,661				201,661	258,023
Creditors: amounts falling due
within one year	10	(21,862)				(21,862)	(52,239)
Net current assets		183,237		:		183,237	205,784
Net assets	12	183,634				183,634	206,449
Unrestricted Funds	13	183,634				183,634	206,449
Restricted Funds	13			-		zs	5
		183,634		-		183,634	206,449

These financial statements were approved by the trustees and authorised for issue on 27/06/24

and are signed on their behalf by

frhkAe R K Ryder Trustee and Treasurer

The notes on pages 10 to 14 form an integral part of theses financial statements.

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FREED Notes to the Accounts for the year ended 31 August 2023

• 1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

(a)Basis of Accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16th July 2014 and the Charities Act 2011. FREED constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about FREED's ability to continue as a going concern. (b) Reconciliation with previous Generally Accepted Accounting Practice In preparing the accounts the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

Fund Accounting

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are currently one restricted fund, as set out in note 11.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects, Unrestricted funds can include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further details of restricted funds are disclosed in notes 11 and 12. Incoming Resources Donations, legacies and similar incoming resources These are included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the donation, legacy or similar income and any conditions for receipt ' t are met; the trustees are reasonably certain they will receive it; and the trustees are reasonably certain that the value can be reliably measured. Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when eamed. Gifts in kind Gifts in kind are valued by the trustees at the lower of the estimated cost to the third party and the value to the charity. Grants receivable Grants receivable are included in the Statement of Financial Activities in the period to which they relate unless the receipt is dependent upon preconditions which cannot be or have not been met at the year end.

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FREED

Notes to the Accounts

for the year ended 31 August 2023

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ report.

Investment Income

This and any associated tax credits are included in the accounts when receivable.

Expenditure and Liabilities

Liability Recognition, resources expended Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Allocation of overhead and support costs

Overhead and support costs have been allocated first between charitable activity and governance. Overhead and support costs relating to Charitable Activities have been sub-apportioned, between restricted and unrestricted activities.

Charitable activities Costs of Charitable Activities, include grants made, the costs of running the Beeches project and support costs.

Governance costs

Governance costs comprise all separately identifiable costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include casts relating to statutory audit, accounts compilation under SORP FRS 102 and associated costs.

Fixed Assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of the asset as follows:

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Leasehold|improvements|33.3%|straight|line|basis| |Fixtures|&|fittings|33.3%|straight|line|basis| |Office and|computer|equipment|33.3%|straight|line|basis| |The|carrying|value|of|tangible|fixed|assets|are|reviewed|for|impairment|in|periods|if|events|or|changes|in| |circumstances|indicate|the|carrying|value|may|not be|recoverable.|

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Leasing

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are included in resources expended as incurred.

Pensions

Employees of the charity are entitled to join a defined contribution "money purchase” scheme. The charity contribution is restricted to the contributions disclosed in note 6, There were no outstanding contributions at the year end.

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FREED

Notes to the Accounts for the year ended 31 August 2023

2	Incoming Resources
					Unrestricted	Restricted	2023	2022
					£	£	£	£
	(a) Voluntaryincome
	Donations				60	:	60	878
	(b) Incoming resourcesfrom	activities to further
	the charity's objects
	NHS Clinica!Commissioning Groups				117,761	-	117,761	127,917
	The National LotteryCommunityFund				78,800	-	78,800	-
					196,561	-	196,561	127,917
3.	Allocation ofSupportcosts and overheads
	All of the support costs in the year have been				allocated to
	charitable activities. The proportion of support			costs relating to
	governance is considered to be insignificant and				therefore no
	transferhas been made between support costs and				governance.
4	Resources Expended
		Basis of Allocation		Voluntary Income		Beeches project	Governance	2023
				£	£		£	£
	Costs directly allocated to	activities
	Lotteries licence Payroll costs	Direct Direct			166,578		- 166,578	- 167,177
	Supervision Counsellors&therapists Recuritmentcosts	Direct Direct Direct			1,795 - 107		1,795 - 107	3,247 - -
	Staff training costs Rent& rates Carparking Property maintenance	Direct Direct Direct Direct			45 9,769 580 857		45 9,769 580 857	(421) 10,005 - 584
	Cleaning Light& Heat CentreConsumables	Direct Direct Direct			4,496 6,421 -		4,496 6,421 -	5,471 3,459 50
	Centre miscellaneous
	expenses Insurance Telephone Producing information	Direct Direct Direct Direct			691 2,972 2,909 -		691 2,972 2,909 -	476 4,229 2,498 -
	Computer costs	Direct			1,292		1,292	1,813
	Database Software Licences Equipment leasing	Direct Direct Direct			6,950 . 2,102		6,950 - 2,102	6,582 - 2,102
	Depreciation Accountancy fees Professionalfees BankCharges	Direct Direct Direct Direct			268 9,511 156	3,600	268 3,600 9,511 156	442 3,600 35 121
	Trustees insurance	Direct			-	:	-	-
	Printing, postage &stationer	Direct			2,181		2,181	2,066
	Volunteers expenses	Direct			-		-	-
				0	219,680	3,600	223,280	210,536

1. Allocation of Support costs and overheads All of the support costs in the year have been allocated to charitable activities. The proportion of support costs relating to governance is considered to be insignificant and therefore no transfer has been made between support costs and governance.

4 Resources Expended

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FREED Notes to the Accounts for the year ended 31 August 2023

5	NetOutgoing Resources fortheyear	2023	2022
		£	&
	This is stated aftercharging:
	Depreciation	268	442
	Property rent	9,000	9,000
	Exceptional costs	16,976	-
	The exceptional costs relate to a payment to settle a staffdisputeand include the	related legal costs.
6	Staff costs and numbers	2023	2022
		£	£
	Salaries andwages	163,532	148,992
	Social securitycosts	(2,025)	12,951
	Otherpension costs	5,071	5,234
		166,578	167,177
	noemployee received emoluments ofmore than £60,000
		2023	2022
	The average numberofemployees during the year, calculated on the basis of full
	timeequivatents wasasfollows:	No.	No.
		7	7
		2023	2022
		No.	No.
	Number ofemployees to whom benefits accrued undermoney purchase pension schemes.	6	5
7	Trustee remuneration and related parties
	No members of the management committee received any remuneration during
	the year.
		2023	2022
		No.	No.
	Number ofTrusteeswhowere paid expenses	-	-
		£	£
	Mileage	-	-
	Telephone, postage and stationery reimbursed	-	-
	Totalamountpaid	-	-

41

FREED Notes to the Accounts for the year ended 31 August 2023

8 Tangible fixed assets

8	Tangible fixed assets
		Leasehold		Office&
		improveme	Fixtures &		Computer
		nts	Fittings	Equipment	Total
		£	£	£	£
	Cost
	At 1 September2022 Additions	15,348 -	15,034 :	12,437 -	42,819 -
	At 31 August2023	15,348	15,034	12,437	42,819
	Depreciation At1September2022	15,348	15,034	11,772	42,154
	Charge fortheyear	-	-	268	268
	At31 August2023	15,348	15,034	12,040	42,422
	Net book value
	At31 August2023	-	-	397	397
	At31 August2022	-	-	665	665
9	Debtors			2023	2022
				£	£
	Otherdebtors and prepayments			3,438	-
10	Creditors: amounts fallingdue within one year			2023	2022
				£	£
	Other Creditors			88	56
	Accrualsand deferred income			21,774	52,183
				21,862	52,239

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FREED
Notes tothe Accounts
fortheyearended 31 August2023
11 Analysis ofcharitablefunds
	Unrestricted	Restricted	total
	£	£	£
Movement in theyear
Incoming Resources	200,465	-	200,465
Expenditure NetMovement	223,280 (22,815)	= -	_223,280 (22,815)
Opening balance Closing balance	206,449 183,634	- -	206,449 183,634
Represented by:-
Fixed Assets	397	-	397
Net currentassets	183,237 183,634	-_ -	_183,237 _183,634
12 Otherfinancialcommitments		mz	a2
Attheyearendthecompanyhad annual commitments under non-cancellable
operating leases assetout below:
Operating leases which expire:
within one year		9,000	9,000
within twoto five years		-	-
		9,000	9,000

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